Greece's headline corporate income tax (CIT) rate is 22.
The headline personal income tax (PIT) rate is marginal 44%.
The standard VAT/GST (or equivalent consumption tax) rate is 24. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual is a Greek tax resident if their habitual abode - present in Greece for more than 183 days within any 12-month period - or center of vital (personal, economic, or social) interests is in Greece; residency is deemed to run from the first day of presence once the 183-day threshold is crossed. An exception excludes the 183-day test where a stay is solely for tourism, medical treatment, or similar private purposes and does not exceed 365 days. Residents are taxed on worldwide income; non-residents only on Greece-source income.
Greece's CFC regime (recently updated to align with EU ATAD) applies to both corporate and individual Greek tax residents holding a controlling interest (generally 50%+, directly or indirectly) in a foreign legal entity or foreign permanent establishment meeting specified conditions cumulatively (low effective taxation and passive-income composition, among others). Where triggered, the CFC's non-distributed income is included in the Greek resident's taxable base - for individuals, taxed as business income on the individual return. Foreign tax already paid by the CFC (and by intermediate associated entities in indirect-ownership chains) is creditable against the Greek tax due, capped at the Greek tax attributable to that income, to prevent double taxation at multiple levels. Greece is among the group of European countries whose CFC rules tax only the CFC's passive income rather than its full income.
Greece has no formal debt-to-equity ratio; interest deductibility instead follows an ATAD/BEPS Action 4-based interest limitation rule under Article 49 of Law 4172/2013. Net borrowing costs exceeding EUR 3 million are deductible only up to 30% of EBITDA; costs above that threshold are non-deductible in the current year but carry forward for five years.
Greece has signed 57 double tax treaties. Notably, Sweden terminated its tax treaty with Greece without a replacement agreement currently in place, per the European Commission's tracking of EU treaty developments - confirm current status with the Greek tax authority (AADE) before relying on Swedish-Greek treaty relief.